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CANRON, INC. v. BOARD OF ASSESSORS OF EVERETT

366 Mass. 634 (1975)

322 N.E.2d 83

CANRON, INC. vs. BOARD OF ASSESSORS OF EVERETT.

Supreme Judicial Court of Massachusetts, Suffolk.

January 16, 1975.

Attorney(s) appearing for the Case

John M. Hall for the taxpayer.

Richard J. O'Neil (Robert A. Saggese with him) for the Board of Assessors of Everett.

Present: QUIRICO, BRAUCHER, HENNESSEY, KAPLAN, & WILKINS, JJ.

WILKINS, J.

In this taxpayer's appeal from the decision of the Appellate Tax Board (board), we must decide whether the time period within which a person assessed must file an application for abatement of local real estate taxes also applies to an application filed by a person other than a person assessed. See G.L.c. 59, § 59,1 If we conclude that the same time limitations apply to all applicants...

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